MAKETEWAH COUNTRY CLUB

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1910

Legal Domicile

Principal Officer

MARK BECHTEL

Phone

5132429200

Tax Period

2023-01-01 to 2023-12-31

MAKETEWAH COUNTRY CLUB, founded in 1910, is a community nonprofit that reported $6.8M in total revenue in fiscal year 2023. Revenue grew 20% year-over-year, indicating healthy expansion.

Mission

PROVIDE AN EXCEPTIONAL MAKETEWAH EXPERIENCE BY COMBINING OUR CINCINNATI CENTRAL LOCATION WITH EXCELLENT FACILITIES, PROGRAMS AND SERVICES FOR THE ENJOYMENT OF OUR MEMBERS.

Program Service Accomplishments

Program 1

GOLF AND RELATED ACTIVITIES

Program 2

RESTAURANT AND BAR

Program 3

LOCKER/INDOOR FACILITY RENTAL

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $5,504,124

Investment Income $0

Other Revenue $1,335,297

TOTAL REVENUE $6,839,421

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,558,628

Fundraising Expenses $0

Other Expenses $3,514,230

TOTAL EXPENSES $7,072,858

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,839,421	$5,721,481	+0.2%
Expenses	$7,072,858	$5,839,320	+0.2%
Net Income	$-233,437	$-117,839	+1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

164

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$167,631

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EDDIE MEINERS	PRESIDENT	2.00	Officer Director	$0	$0	$0
SARAH HERRON	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
TIM KIMMEL	TREASURER	2.00	Officer Director	$0	$0	$0
JEFF RONNINGEN	SECRETARY	2.00	Officer Director	$0	$0	$0
ANTHONY BREEN	TRUSTEE	1.00	Director	$0	$0	$0
JOE DESCH	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL GRAMAGLIA	TRUSTEE	1.00	Director	$0	$0	$0
BRYCE LINDSAY	TRUSTEE	1.00	Director	$0	$0	$0
ALEX RODGER	TRUSTEE	1.00	Director	$0	$0	$0
BILL TOERNER	TRUSTEE	1.00	Director	$0	$0	$0
TIM WARNING	TRUSTEE	1.00	Director	$0	$0	$0
MARK BECHTEL	GENERAL MANAGER	50.00	Officer	$167,631	$0	$167,631
GARY FREDERICK	CONTROLLER	50.00	Highest	$116,993	$0	$116,993
DAVE BAHR	GOLF PRO	50.00	Highest	$186,378	$0	$186,378
TED WHITE	COURSE SUPERINTENDENT	50.00	Highest	$202,213	$0	$202,213

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$6,839,421	$7,072,858	$11,863,556	$-233,437
2022	$5,721,481	$5,839,320	$10,609,566	$-117,839
2021	$7,283,871	$5,359,105	$7,561,488	$1,924,766
2020	$5,044,760	$4,725,542	$5,425,250	$319,218
2019	$5,047,269	$4,905,936	$5,270,825	$141,333
2018	$4,771,790	$4,756,863	$5,359,792	$14,927